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AKASH SINGH vs. THE STATE OF WEST BENGAL & OTHERS


(Calcutta High Court | Jan 21, 2025)

ORDER ANIRUDDHA ROY, J. Affidavit-of-service, filed in court today, is taken on record. Mr. Himangshu Kumar Ray, learned Advocate appears for the petitioner. Mr. Subir Kumar Saha, learned Additional Government Pleader, appears for the State. Referring to a show cause notice dated January 14, 2023 annexure P-2 at page 32 to the writ petition, the petitioner submits that the show cause notice was served for cancellation of GST registration of the petitioner on the sole plea ...
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1. This intra court appeal by the writ petitioner is directed against the order passed by the learned Single Bench in WPA 22096 of 2023 dated 26.9.2023. 2. The appellant filed the writ petition praying for issuance of a Writ of Certiorari to quash the order passed by the respondent no.2 dated 5.6.2023 by which a summary order under Section 73 (9) of the CGST Act, 2017/WBGST Act, 2017 was passed specifying the amount of tax, interest and penalty payable by the appellant. The appellant also...
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ORDER The present writ petition is filed challenging the impugned Order in Original No.13 of 2024 dated 08.08.2024. 2. The petitioner is engaged in the business of providing vehicles on rental services such as buses, coaches, cars, trucks and other motor vehicles . The petitioner is registered under the Goods and Services Tax Act, 2017. The petitioner had filed its return in April 2020, however admittedly, the above return contained certain errors and the petitioner was unable to rect...
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JUDGMENT The challenge raised in this writ petition is against the determination of tax and other liabilities relating to the petitioner as per the provisions of section 73 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). 2. Petitioner claims to be engaged in the business of retail trading, leasing and wholesale trading. In order to carry on its business, petitioner claims to have constructed shopping malls. After filings its returns under the CGST Act f...
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JUDGMENT Petitioner is engaged in the wholesale trade of aluminium, copper and brass scraps under the name and style of “Blue Star Traders”, and is a registered tax payer under the CGST/KSGST Act, 2017. 2. Petitioner challenges the communication dated 21.11.2024 refusing to grant an opportunity FOR cross examination of persons whose statements were allegedly utilised by the officer while issuing Ext.P1 show cause notice. 3. Pursuant to a search conducted by the Enforce...
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ORDER 1. This intra court appeal by the writ petitioner is directed against the order dated 20th December, 2024 in WPA 28649 of 2024 by which the writ petition filed challenging an order of adjudication passed under Section 73 of the CGST/WBGST Act, 2017 was not entertained and the appellant was relegated to file an appeal as provided under Section 107 of the GST Act. 2. After elaborately hearing the learned advocate for the appellant and the learned senior advocate appearing for the ...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. In this intra-Court appeal by the writ petitioners is directed against the order dated 16th December, 2024 in W.P.A. 29358 of 2024 passed by the learned Single Bench declining to grant any interim order but directing affidavits to be exchanged. 2. At the request made by the learned advocates for the parties and with their consent, the writ petition as well as this appeal are disposed of by this common order and judgment. 3. The short issue, ...
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JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the petitioners is directed against an order dated 13th December, 2024 in W.P.A. No. 22106 of 2024. The petitioners had filed the writ petition challenging a show-cause notice issued under Section 74 (1) of the CGST Act, 2017 and W.B.G.S.T. Act, 2017 read with Rule 142(1)(a) of the Rules for the financial year 2023-24. 2. The learned Single Bench opined that the writ petition is not maintainable against the show-cause ...
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PANACEA BIOTEC vs. UNION OF INDIA & OTHERS


(Bombay High Court | Jan 21, 2025)

P.C. 1. Though several reliefs are claimed in the above Writ Petition, what is seriously pressed before us is prayer clause ii (a) and ii (b) which seeks to quash the show cause notice dated 16th July 2024 issued by Respondent No.3 in FORM GST DRC-01 and the impugned order dated 19th August 2024 passed by Respondent No.3 in FORM GST DRC-07. 2. The issue involved is whether the GST Authorities can levy GST on a Deed of Assignment under which the land and the building constructed thereo...
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KERALA KHADI & VILLAGE vs. UNION OF INDIA & OTHERS


(Kerala High Court | Jan 20, 2025)

JUDGMENT Petitioner challenges an order of assessment issued under Section 73 of the Goods and Services Tax Act, 2017 (for short, 'GST Act'), which is produced as Ext.P5. As per the impugned order, petitioner has been assessed to a tax of Rs. 2,11,33,570/- under the GST Act, apart from interest and penalty. 2. Petitioner alleges that it is a statutory body under the Kerala Khadi & Village Industries Board Act and was exempted from VAT and service tax for sale of khadi and ...
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)